Lora Company uses a standard cost system for manufacturing its single product, called Zoom. Company assigns factory overhead cost using predetermined overhead rates based on machine ) The following data are available for current year: Standards per unit of product for planned production of 30,000 units: Actual results for the current year: -Produced 32,800 Units Purchased 150,000 pounds of raw materials at $10.50 per pound -Used 137,760 pounds of raw materials for production of 32,800 units -Used 42,640 hours of direct labor for $579,904 -Used 65,600 hours of machine for production -Actual variable overhead cost was $400,000 - Actual fixed overhead cost was $415,000 Given the standards, compute standard cost for production one unit of Zoom.